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TMI Blog2021 (3) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the order dated 17.09.2019 of Ld. CIT(A), Allahabad arising from penalty levied u/s. 271(1)(b) of the Income Tax Act, 1961 for the A.Y. 2011-12. The assessee has raised the following grounds: "1. That in any view of the matter order passed u/s. 271(1)(b) by order dated 17.09.2019 imposing penalty of Rs. 10,000.00 is bad on both on fact and in law. 2. That in any view of the matter t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty u/s. 271(1)(b) of the Act of Rs. 10,000/- for non compliance of notice issued u/s. 142(1) of the Act. He has pointed out that the Assessing Officer has made the addition on account of cash deposit in the bank account of the assessee whereas those bank accounts are in the joint name of the assessee and her husband Shri Sushil Kumar Mishra and a similar notice u/s. 148 as well as 142(1) were rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntum appeal filed against the assessment order is still pending before the Ld. CIT(A). 3. On the other hand, Ld. DR has submitted that there are several bank accounts in the joint name of the assessee and her husband. The Assessing Officer has assessed the income on account of cash deposit in the bank account in the hands of assessee as well as her husband by considering the fact of the first ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other two bank accounts, the first account holder is assessee's husband Shri Sushil Kumar Mishra. The Assessing Officer has made the addition on account of cash deposits in two bank accounts where the assessee is the first account holder while passing the assessment u/s. 144 of the Act. It is manifest on the record that in response to the notices issued u/s. 142(1), the representative of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the assessee. The quantum appeals are still pending before the CIT(A) and the penalty appeals have been dismissed by the CIT(A) by ex parte order. Therefore, in the facts and circumstances of the case, where all the bank accounts are in the joint name and the Ld. CIT(A) has passed the impugned ex parte order without deciding the quantum appeals the matter is set aside to the record of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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